By LARRY BROOKSMaybe it is only early December and maybe the opposition was coming off an emotional home victory just 24 hours earlier, but disregard the qualifiers, for there is no diminishing the scope of the Rangers’ 5-2 triumph over the Sabres at the Garden last night

This was a win that was not only entirely earned, but earned on the strength of a top-to-bottom effort in which the Rangers played emotional, intelligent and in-your-face physical hockey against a team that had absolutely embarrassed them far more often than not over the last three seasons. This was a win on merit that the Rangers put in their pocket to take with them on the four-game road trip that commences tonight in Boston and continues next week in California.

This very likely was the Rangers’ best win since 1996-97.

“Huge,” Ron Low said of the victory that boosted the Blueshirts’ record to 15-14. “A heck of a hockey game.”

A heck of a game built on a team-wide effort that featured premium performances from Brian Leetch, Theo Fleury, Mike York and Mark Messier, to name four stars that shined so brightly. Leetch registered the assist necessary to boost him past Jean Ratelle for second place on the all-time Ranger scoring parade. Fleury played perhaps his best game since coming to New York at the start of last season, scoring two gigantic goals – both created by his own extra effort – to first tie the game at 2-2 late in the second and then give his team an insurance goal early in the third. And York, well, York not only got the tying goal at 2:33 of the final period, he simply continued a sophomore season that’s made him an untouchable.

“Yorkie is having a glorious season,” Low said. “If you don’t notice him, you have to be foolish as a hockey person.”

The Sabres, who had gone 4-0-3 at the Garden since October 1996 and 9-1-5 overall against the Rangers since mid-December of four years ago, were coming off a victory at home over the Devils on Thursday. And so maybe they were somewhat vulnerable. But that’s part of the schedule; that’s part of the 82-game season. What was notable is that the Rangers were able to take advantage of the Sabres’ emotional and physical hangover; that they established a game plan to wear down Buffalo, then followed through on it by taking the body, and with authority, at every opportunity.

“Everyone finishing their checks went a long way,” said Fleury, who had scored only one goal in his previous seven games. “We talked about taking advantage of the fact that they had played [on Thursday].

“Maybe they were tired from shoveling their driveways.”

The Rangers grabbed a 1-0 lead at 9:16 when Michal Grosek, on with Messier and Adam Graves because Johan Witehall had just come off the ice after helping to kill a penalty, scored from in front after Messier’s forechecking undid Richard Smehlik. Grosek, who’d been scratched three games ago and had been reinserted into the lineup only because of the kidney injury that has sidelined Valeri Kamensky, remained on that line the remainder of the game.

The Sabres came back to tie on the next shift and then indeed took a 2-1 lead at 8:34 of the second on J.P. Dumont’s second score of the game. But instead of folding, the Rangers toughened. And they tied the score at 15:16 when Fleury, on with Messier and Graves because he had just come out of the penalty box, went to the net from the left side to convert Leetch’s brilliant, no-look, backhand feed from the right circle.

That was the point that pushed No. 2 into No. 2 all alone on the scoring list, 818-817 over Ratelle, with Rod Gilbert 203 points away. The announcement of the achievement with Leetch on the bench during a television timeout provoked a standing ovation.

“It was uncomfortable but very much appreciated,” Leetch said. “I was kind of wishing it was a baseball game where you could pop your head out and then duck back into the dugout and have some time to enjoy it.”

Knotted at 2-2 into the third, the Rangers owned the final 20 minutes. York scored from in front on a Dale Purinton rebound – the rookie’s first NHL point – after a neat pinch by Kim Johnsson. Fleury then came the length of the ice to pick an attempted Buffalo penalty kill clear at the top of the right circle before drilling the puck past Dominik Hasek. Finally, Jan Hlavac converted a two-on-oh feed from Radek Dvorak to close out the scoring and cement the victory.